Duke  University  Libraries 

(Communications 
Conf  Pam  #367 

DT=lDa73EDlJ 

liliilililllllllllili 


MESSAGE   OF    THE   PRESIDENT. 

RicKMOM),  Va.,  November  11,  1864. 

To  ike  House  t>f  Reprcsenfaliies  : 

In  response  to  your  resolution  of  the  litU  June  last,  I  herewith 
transmit  ccmraunications  fiom  the  Secretaries  of  the  Treasury  and  of 
War,  conveying  the  information  desired,  relative  to  the  tax  in  kind 
and  other  taxes  collected  tVom  the  several  States  for  the  year  1803 

jeffekso:n  da  vis. 


COMMUNICATION    FROM     SECRETARY    OF    TREASURY. 

TrkaSURY   DrPARTMENT,   0.   S.   A.,  ) 

Rkhmond,  September  28,  1864.      \ 
To  the  President : 

Sir  :  in  reply  to  a  resolution  of  the  House  of  Representatives 
adopted  on  Hth  June  last,  and  communicated  to  this  Department 
through  your  office,  asking  that  the  President  be  requested  to  trans- 
mit, (fee,  a  statement  of  taxes  collected  from  the  States  respectivelv. 
and  the  several  sources  fiom  -nhich  they  were  derived,  I  have  the 
honor  to  submit  herewith  a  report  of  the  Commissioner  of  Taxes 
giving  the  information  desired. 

Very  respectfully,  your  obedient  servant, 

G.   A.  TRENIIOLM, 
Secretary/  of  Vie  Treasury, 


COMMUNICATION  FROM  THE  SECRETARY  OF  WAR. 

C.  S.  A.,  War  Df.partment,      ) 
Tiichmojid,  Va.,  Novivihcr  8,  1864,  ! 

To  the  President  of  the  Copftderate  States  : 

Sir  :  I  have  received  a  resolution  adopted  by  the  House  of  Repre- 
sentatives on  the  14th  of  June,  1864,  and  referred  by  your  Excel- 
lency tothis  Department,  rer|uesting  the  President  "  to*  transmit  to  the 
House,  at  the  commencement  of  the  next  session,  a  tabular  statement 
f=howing  the  product,  in  each  State,  of  the  tax  in  kind  for  the  year 
1863.     Said  statement  to  exhibit  the  quantity  of  each  article  paid  by 


the  several  States,  the  aggregate  quantity  contributed  by  all  the  States, 
and  the  value  thereof  estimated  as  in  cases  of  impressment." 

In  response,  I  have  the  honor  to  transmit  herevrith  a  letter  and 
tabular  statement  prepared  by  Lieutenannt  Colonel  Larkin  Smith, 
Assistant  Quartermaster  General,  in  charge  of  the  tax  in  kind,  with 
the  approval  of  the  Quartermaster  General,  giving  the  information 
called  for  by  tho  House. 

*  Very  rcppoctfullv,  your  obedient  servant, 

'    '  JAMES  A.  SEDDON. 

Secretary  of  War.  J 


#3. 


KEPORT  UPON  TAX  IN  KIND. 

in  answer  to  resolution  ef  House  of  Representatives  of  Xith  June^  1864. 


ASS!3TANT  QUARTERMASTER  GeNERAL's  OfFICE,  \ 

Tax  in  Kind,  \ 

Richmond,  November  7,  1864.      j 
lion.  J.  A.  Sebdon, 

Secretary  of  War  : 

Sir  :  I  have  the  honor  to  submit  the  accompanying  report,  in  answei 
to  the  resolution  of  the  House  of  Representatives  of  the  14th  June, 
received  at  this  oflSce  22d  September. 

In  consequence  of  the  difficulty  in  collecting  the  minor  reports  from 
the  officers  and  agents  dispersed  throughout  the  Confgderacy,  it  has 
been  impossible  to  represent  a  full  statement  of  all  the  receipts  of  the 
crops  of  1863.  The  trans-Mississippi  department  is  very  imperfectly 
reported  ;  it  is  supposed  that  the  mails  containing  the  informition  have 
been  captured. 

Large  quantities  of  the  tithe  havo  been  collected  by  unauthorized 
parties  belonging  to  armies  in  the  field  ;  these  can  only  be  ascertained 
after  many  months,  through  the  collectors  of  the  money  tax,  and  the 
penalty  in  default  of  delivery  in  kind. 

It  is  expected  that  a  more  complete  statement  will  be  ready  for 
Congress  durini;  the  first  half  of  its  session.  The  value  of  the  tithes 
which  have  passed  through  the  hands  of  the  officers  on  tax  duty  ait  schedule 
rates  in  the  several  States  is  $1  10,527,542. 

It  is  estimated  that  the  reports  from  the  traas-Mississippi  depart* 
ment,  and  more  complete  statements  from  this  side,  and  the  irregular 
collections  by  the  armies  in  the  field,  not  reported,  will  increase  this 
amount  to  beyond  $  1 50,001), MOO. 

But  this  must  not  bo  assumed  as  the  tenth  of  the  productions, 
because  many  delinquents  will  pay  in  money,  and  large  districts  in^- 
practicable  for  the  establishment  of  tax  depots  will  jilso  pay  in  money. 

The  gross  cost  of  collection  is  reported  at  $2,376,277  40. 

The  uett  cost  of  collection  is  reported  at  $1,244,686  07. 

These  are  under  estimates  of  the  actual  cost,  the  outstandhig  debts 
not  being  included,  the  more  complete  report  will  probably  increase 
the  per  centage  of  cost  of  collection  to  about  four  per  cent,  gross  and 
two  nett.  The  nett  cost  is  arrived  at  by  deducting  from  the  gross 
outlay,  the  hire  of  laborers  and  teamsters,  excess  of  transportation 


•ver  eight  mile?,  purchase  of  means  of  transportation,  grain  sacts^ 
hay  pressep,  ecales,  boxes  and  barrels— expenses  which  would  have 
been  created  if  the  tax  in  kind  laws  were  not  in  existence. 

The  voluntary  payment  of  the  tithe  tax  exhibits  a  cheerful  com- 
pliance by  the  people  with  the  law.  Generally  the  receipts  exceed  the 
assessors'  estimates,  which  arises  from  the  fact  that  many  producers 
have  voluntarily  paid  their  tax  without  having  been  assessed  at  all, 
but  in  a  few  cases  they  refuse  to  be  assessed  and  throw  obstacles  in  the 
assesfcors'  way;  a  remedy  would  be  found  ina  law  requiring  producers 
-to  come  forward,  in  their  own  person  or  by  proxy,  for  assessment  and 
imposing  a  penalty  in  default. 

Assespors  for  the  year  )  863  have,  in  some  instances,  failed  to  assess, 
and  in  others  have  rated  values  so  low  that  producers  have  preferred 
TO  pay  the  money  value  and  the  fifty  per  cent,  penalty  rather  than 
deliver  in  kind. 

The  occupation  by  the  enemy  of  large  districts  prevents  assessors 
from  operating,  and  the  absence  of  producers  in  the  army  is  an  obsta- 
cle to  the  thorough  assessment  of  the  crops.  The  army  consumes 
many  crops  of  hay,  corn,  oats,  and  even  wheat,  before  they  are 
matured  ;  these  can  never  be  assessed,  and  are  consequently  lost  to  the 
tax  in  kind.  A  modification  of  the  law  is  needed  to  require  the  money 
collectors  everywhere,  both  in  practicableand  impracticable  localities, 
to  take  up  receipts  in  the  hands  of  producers  who  have,  through  ig- 
norance, paid  their  tax  in  kind  in  good  faith  to  unauthorized  persons 
for  the  use  of  the  army,  and  to  give  credit  for  such  receipts  in  satis- 
faction of  the  money  value. 

The  exemption  from  the  tax  in  kind  on  coin  to  those  who  do  not 
produce  "more  than  two  hundred  bushels  of  corn  "  will  have  a  serious 
effect  upon  the  receipts  of  the  present  year,  and  the  same  effect  will 
be  experienced  in  estimating  the  "  worth"  of  a  producer.     Under  the 
tenth  section  of  the  act,  he  cannot  be  taxed  in  kind  unless  he  is  **  worth 
five  hundred    <follars    for    himself  and    one    hundred  dollars  for  each 
minor  child  living  with  him,  and  five  hundred  dollars  in  addition  for 
each  minor  son  he  has  living,  or  may  have  lost   or  had  disabled  in  the 
military  or  naval  service."     This  would  not  be  material  if  the  worth 
were  estimated  in  our  treasury  notes,  but  article  three,  section  one,  of 
the  act  of  17th  February,  ISu-l,  chapter  fifty-four,  values  such  taxa- 
ble property  at  its  market  value  in  the  neighborhood  of  1 860,  the  effect 
is:   a  producer  rents  a  farm  and   has  little   other  property  than   five 
hundred  bushels  of  co'-n,  the  product  of  the  farm,  this  crop  estimated 
at  its  value  in    1 860,  with   his  other  property,   may  not  exceed  the 
amount  which  would  exempt  him,  and  he  pays  no  tithe. 
The  report  analyzeil  gives  the  following  results: 
The  tithe  of  wheat  (being  29,048,71 1  rations  of  flour)  and  the  part 
cf  the  corn  (amounting  to  49,330,528  rations  of  meal)  at  one  pound 
to  the  ration  will  supply  bread  for  200,000  men  one  year. 

The  tithe  of  bapon,  at  1-3  pound  to  the  ration,  will  supply  (60,211 
men  one  year. 

The  remainder  of  the  tithe  corn,  together  with  the  oats,  at  ten  pounds 
to  the  ration,  -will  supply  130,374  animals  one  year.     The  tithe  hay 


and  fodder,  at  ten  pounds  to  the  ration,  will  supply  25,993   animals 
one  year. 

But  this  must  not  mislead  into  the  supposition  that  all  the  tithes 
have  gone  to  the  army.  Besides  issues  to  armies  in  the  field,  they 
have  been  distributed  to  the  different  bureaus  of  the  War  Department, 
and  contributed  largely  to  the  support  of  their  operatives  and  animals. 
To  a  considerable  extent,  the  families  of  soldiers  have  been  supplied 
with  bread  from  them  ;  some  remain  on  hand  in  localities  difficult  of 
access,  and  a  small  per  centage  has  been  lost  by  fire,  the  enemy,  and 
by  decay.  The  analysis  is  given  to  exhibit,  in  a  condensed  shape,  the 
capacity  of  the  tax  in  kind  to  furnish  food. 

Very  respectfully,  your  obedient  servant, 

LAIIKIN  SMITH, 
Assistant  Q  tartermaster  General,  in  charge  Tax  in  Kind. 

This  report  is  approved  and  respectfully  forwarded  to  the  Secretary 
of  War. 

A.  R.   LAWTON, 
Quartermaster  General. 
November  8th,  1864. 


Alabama. 

Total  value  of  real  and  personal  property  in  the  State  of  Alabania, 
subject  to  taxation  under  the  act  of  February  17th,  18G4,  on  the 
basis  of  valuation  established  by  said  act : 

Estimated  by  returns  of  assessments  under  act  of 
August  19th,  18G1,  $459,732,117  41 

To  which  add  twenty  per  centum  for 
assessments  of  property  not  sub- 
ject to  taxation  under  said  act, 
but  now  taxable,  (estimated,)  91,946,453  44 


551,678,540  85 


Estimated   tax   thereon    at    5   per 

cent.,  27,583,927  04 

Jewelry   and   watches,    (aay   $1,- 

500,000,)  5  per  cent,  additional,  75,000  00 

27,658,927  04 
Deduct  on  account  partial  occupa- 
tion   by  public   enemy,   say    10 
per  cent.,  2,765,892  70 

Estimated  amount  of  property  tax, 

under  act  February  17,  1864,  24,893,034  34 

Deduct  on  account   credit  tax   in 
kind,  say  two-thirds, 

$16,595,356  22 
Deduct  en  account 
credit  income  tax 
10  percent,  2.489,303  43 

19,084,659  65 


Estimated  nctt  proceeds  property 

tax,  5,808,874  69 

Estimated  amount  of  all  other  taxes,  (under  act  24th 
April,  1863,)  less  estimated  amount  assessed  un- 
der first  section  of  said  act,  now  repealed,  6,000,000  00 

Estimated  amount  of  30  per  cent,  tax,  section  6,  act 

June  14,  1864,  nominal,  200,000  00 

Aggregate  amount  of  taxes  for  1864,  acts  April  24, 

1863,  February  11,  1864,  June   14,  1864,  12,008,374  69 

Soldiers^  Fund  Tax — 

One-fifth  of  $24,893,034  34  $4,978,606  86 

One-fifth  of        6,000,000,00  1,2110,000  00 

One-fifth  of  200,000  00  40,000  00 


6,218,606  86 


Total,  $18,226,981    55 


^3 


Arkansas. 

Total  value  of  real  and  personal  property  in  the  State  of  Arkiusas, 

subject  to  taxation   under  the  act  of  17th  February,  1864,  on  the 

basis  of  valuation  established  by  said  act : 
Estimated  by  returns  of  assessments  under  act  of 

August  19,  1861,  $122,579,117  00* 

To  which   add   20  per  centum  for 

assessments     of    property     not 

subject   to   taxation    under    said 

act*  but  now  taxable,  (estimated,)      2-1, 515,823  00 

147,094,940  W 

Estimated   tax   thereon    at   5    per 

cent.,  7,354,747  00 

Je-\ve!ry  and  watches,  (say 
$50ri,0()0J  5  per  cent,  addi- 
tional, 25,000  00 

7,379,747  UO 
Deduct  on   account  of  partial   oc- 
cupation by  public   enemy,    8;iy 
Uil  per  cent.,  4,427,848  00 

Estimated     amount     of     property 

tax   under  act  of   February    17, 

1864,  2,951,899  00 

Deduct    on   account   credit   tax   in 

kind,  say  two-thirds, 

1,967,938  00 
Deduct    on    account 

credit  income  tax, 

say  10  per  cent.,        295,189  (10 


2,263,122  00 


Estimated  nett  proceeds  property 

tax,  GSS,777  00 

Estimated  amount  of  all  other  taxes  under  Act  24th 
April,  1863,  less  estimated  amount  assessed  un- 
der first  section  of  said  act,  now  repealed,  1,500,000  0') 

Estimated  amount  of  30   per  cent,   tax,  section   6, 

act  June  14,  1864,  nominal,  20,000  00 


Aggregate  amount  of  taxes  for  1864.  acts  April  24, 

1863,  February  17,  1864,  June  14,  1864,  2,208,777  00 


Carried  forward,  $2,208,777  00 


*Kigbt  count ie3  not  assoFsod. 


Brought  forwaril, 
SoUiers'  Fund  Tax— 

One-fifth  of  §2,951,899  00 
Oae-fifth  of  l,5iH),l)i)0  00 
One- fifth  of  20,000  00 


Total, 


$2,208,777  00 


5590,379  00 

300,1)01)  00 

4,1 '00  00 


89-1,379  00 


$5,103,156  OJ 


Florida. 

Total  value  of  real  anJ  pcrson»l  property  in  the  State  of  Florida, 
subject  to  taxation  under  the  act  of  February  I7th,  1864,  on  the 
basis  of  valuation  established  by  said  act: 

Estimated  by  returns  of  assessments   under   act   of 
August  19th,  1861,  $49,480,561   00 

To  which  add  20  per  centum  for 
assessments  of  property  not 
subject  to  taxation  under  said 
act,  but  now  taxable,  (esti- 
mated,) 


Estimated  tax  thereon  at  5  per 
cent., 

Jewelry  and  watches,  (say 
$3011,000,)  5  five  per  cent,  addi- 
tional, 


Deduct  on  account  of  partial  oc- 
cupation by  public  enemy,  say 
12  per  cent,. 

Estimated      amount      of     property 

tax,  under  the  act  of  February  1 7, 

1864, 
Deduct   on   account   credit   tax   in 

kind,  say  t^Y0-thirds, 

1,750,515  71 
Deduct      on    account 

credit  income    tax, 

say  10  per  cent.,        262,577  36 


Estimated   nett   proceeds    property 
tax. 

Carried  forward, 


9,896,112  00 

2,963,833  65 

15,000  00 
2,983,833  (^o 

358,060  03 
2,625,773  62 


$59,376,673  00 


2,013,093  10 


612,680  52 
,612,680  52 


Brought  forward,  $612,680  52 

Estimated  amount  of  all  other  taxes  under  act  24th, 
April,  1863,  less  estimated   amount  assessed  un- 
der first  section  of  said  act,  now  repealed,  1,000,000  00 
Estimated  amount  of  30    per   cent,  tax,   section  6, 

act  June  14,  1864,  nominal,  25,000  00 


Aggregate  amount  of  taxes  for  1864,  acts  April  24, 

1863,  February  11,  1864,  June  14,  1864,  1,637,680  52 

Soldiers''  Fund  Tax — 


One-fifth  of  $2,625,773  62  $525,154  72 

One-fifth  of     1,000,000  00  200,000  00 

One-fifth  of  25,000  00  5,000  00 


730,154  73 


Total,  $2,367,835  24 


Georma. 


Total  value  of  real  and  personal  property  in  the  State  of  Georgia 
subject  to  taxation  under  the  act  of  February  17,  1864,  on  the 
basis  of  valuation  established  by  said  act: 

Estimated   by  returns  of  assessments  under  act  of 
August  19,  1861,  $564,173,946  82 

To  which  add  twenty  per  centum 
for  assessments  of  property  not 
subject  to  taxation  under  said 
act,  but  now  taxable,  (esti- 
mated, 112,834,789  36 

$677,008,736   13 


Estimated  tax  thereon  at  five  per 

cent.,  33,850,436  80 

Jewelry  and  watches,  say 
($2,500,000,)  five  per  cent,  ad- 
ditional, 125,000  00 


$33,975,436  80 
Deduct  on  account  partial  occu- 
pation   by   public    enemy,  say 
five  per  cent.,  1,698,771  84 


Estimated  amount  of  property 
tax,  under  act  February  17, 
1864,  '  $32,276,664  96 


Carried  forward,  $32,276,664  96 


10 

Brought  forward,  $32,276,664  96 

Deduct  on  account  credit  tax  in 
kind,  say  two-thirds, 

$21,517,776  64 
Deduct    on     ac- 
count credit  in- 
come tax,   say 
ten  per  cent.        3,227,066  49 

24,745,443  13 


Estimated  nett  proceeds  property  tax,  7,531,221   83 

Estimated  amount  of  all  other  taxes,  under   act 

April  24,  1863,  leas  estimated   amount  assessed 

under  first  section  of  said  act,  now  repealed,  15,000,000  00 

Estimated  amount  of  thirty  per  cent,  tax,  section 

eix,  act  June  14,  1864,  nominal,  300,000  00 


Aggregate  amount  of  taxes  for  1864,  acts  April 

24,  1863,  February  11,  ltt64,  June   14,  1864,         $22,831,221  83 

Soldiers'"  Fund   Tax — 


One-fifth  of  $32,276,664  96       $6,455,332  99 
One-fifth  of     15.000,0(10  00  3,0(10,000  00 

One-lifth  of  300,000  00  60,000  00 


9,515,332  99 


Total,  $32,346,554  82 


Louisiana. 

Total  value  of  real  and  personal  property  in  the  State  of  Louisiana 
Bubjcct  to  taxation  under  the  act  of  February  17,  1864,  on  the 
basis  of  valuation  established  by  said  act,  estimated  by  returns  of 
assessments  under  act  of  August  19,  1861, 

$534,921,329  01 

To  which  add  twenty  per  centum 
for  assessments  of  property  not 
subject  to  taxation  under  said 
act,  but  now  taxable,  (esti- 
mated,) 100,984,265  80 


$641,905,514  81 


Estimated  tax  thereon  at  five  per 

cent.,  32,095,279  74 

Jewelry    and    watches,    (say    $2, 

000,000,)  five  per  cent,  addi- 

ditional,  100,000  00 


Carried  forward,  $32,195,279  74 


11 

Brought  forward,  $32,195,279  74 

Deduct  on  account  partial  occu- 
pation by  public  enemy,  say 
fifty  per  cent.,  16,097,639  87 


Estimated  amount  of  property 
tax,  under  act  of  February 
17,  1864,  16,097,639  87 

Deduct  on  account  credit  tax  in 
kind,  say  two-thirds, 

$10,731,759  90 
Deduct    on    ac- 
count creditin- 
corae   tax,   say 
ten  per  cent.,        1,609,763  98 

12,341,523  83 


Estimated  nett  proceeds  property  tax,  $3,756,115   99 

Estimated   amount   of  all   other   taxes   under  act 

24th  April,  1863,  less  estimated  amount  assessed 

under  first  section  of  said  act,  now  repealed,  4,000,000   00 

Estimated  amount  of  thirty  per  cent,  tax,  section 

six,  act  June  14,  1864,  nominal,  50,000  00 


Aggregate  amount  of  taxes  for  1864,  acts  April 

24,  1863,  February  11,  1864,  June  14,  1864,  7,806,115  99 

Soldiers'  Fund  Tax— 


One-fifth  of    $16,097,639  87,     $3,219,527  97 
One  fifth  of        4,000,r.00  00,  8(MI,0(I0  00 

One-fifth  of  50,000  00,  10,000  00 


4,029,527  9: 


Total,  $11,835,643  96 


Mississippi. 

Total  value  of  real  and  personal  property  in  the  State  of  Mississippi 
subject  to  taxation  under  the  act  of  February  17,  1864,  on  the 
basis  of  valuation  established  by  said  act,  estimated  by  returns  of 
assessments  under  act  of  August  19,  1861, 

$447,616,073  00 

To  which  add  twenty  per  centum 
for  assessments  of  property  not 
subject  to  taxation  under  said 
act,  but  now  taxable,  (esti- 
mated,) 89,523,214  00 


$537,139,287  00 


12 


Estimated  tax  thereon  at  five  per 

cent.,  $26,856, £;64  3j 

Jewelry  and  watches,  (say  $1,- 
noo.oni),)  five  per  cent,  addi- 
tional. 50,000  00 


$26,906,964  35 
Deduct  on  account  partial  occupa- 
tion by  public  encuiy,  say  fifty 
percent.,  13,453,482   17 

Estimated    amount    of    property 

tax,  act  February  17,  1S64,        $13,453,432   18 
Deduct  on  account  credit  tax   in 

kind,  say  two-thirds, 

$8,968,988   12 
Deduct  on  account 

credit      income 

tax,  say  ten  per 

cent.,  1,345,348  21 

10,314,336  33 


Estimated  nett  proceeds  property  tax,  $3,139,145  85 

Estimated  amount  of  all  other  taxes  under  act  24th 
April,  l«63,  less  estimated  amount  assessed  un- 
der first  section  of  said  act,  now  repealed,  28,000,000  00 

Estimated  amount  of  thirty  per  cent,  tax,  section 

six,  act  June  14,  1864,  nominal,  50,0r0  CO 

Aggregate   amount  of  taxes  for  1864,  acts  April 

24,  1863,  February   17,  1864,  June  14,  1864,  $5,189,145  85 

Soldiers'  Fund  Tax  .' 


One-fifth  of  $13,453,482  18,     $2,690,696  43 
One-fifth  of       2,000,000  Oi\  400,000  00 

One-fifth  of  50,000  00,  10,000  00 


3,100,696  42 


Total,  $8,289,842  28 


North  Carolina. 

Total  value  of  real  and  personal  property  in  the  State  of  North  Caro- 
lina subject  to  taxation,  under  the  act  of  February  17,  1864,  on 
the  basis  of  valuation  established  by  said  act: 

Estimated    by   returns  of  assessments    under  act 
August  19,  1861,  $286,406,625  00 

Carried  forward,  $286,406,625  UO 


IS 

Brought  forward,  $286,406,625  00 

To  which  add  20  per  centum  for 
assossments  of  property  not 
subject  to  taxation  under  said 
act,  but  now  taxable,  (esti- 
mated,) 57,381,125  00 


Estimated  tax  thereon   at  5  per 

cent.,  17,181,337  50 

Jewelry  and  watches,  (fay 
$1,0(10,000,)  5  per  cent,  addi- 
tional 50,000  00 


$3-13,686,750  00 


$17,231,337   50 
Deduct  on  account  of  partial  oc- 
cupation by  public  enemy,  say 
10  per  cent.,  1,733,433  75 

Estimated    amount    of    property 

tax  under  act  of  February  17, 

1864,  15,510,903  75 

Deduct  on  account  credit  tax  in 

kind,  say  two  thirds, 

t  $10,340,602  50 

De  due     on    acc't 

credit     income 

tax,  say  10  per 

cent.,  1,551,090  37 

11,891,092  87 


Estimated  nett  proceeds  property  tax,  3,0 19,2 10  S3 

Estimated  amount  of  all  other  taxes,  under  act  2  Ith 

April,    1863,  less  estimated    amount    assessed 

under  first  section  of  said  act,  now  repealed,  4,000,000  00 

Estimated  amount  of  30  per  cent,  tax,  section  6, 

act  June  14,  1864,  nominal,  50,000  00 


One-fifth  of  $15,510,903  75,      $3,102,180  75 
Onp-fifth  of       4,000,000  00,  800,000  00 

Une-fifth  of  50,000  00,  10,000   00 


Agp;regate  amount  of  taxes  for    1864.  acts  April 

24,  1863,  February  17,  1864,  Jane  14,  \66i,  7,669,201    83 

Soldiers^  Fund  Tax  : 


3,012,180  75 


Total,.  $11,581,391    G:i 


u 


South  Carolina. 


Total  value  of  real  and  personal  property  in  the- State  of  South  Caro- 
lina subject  to  taxation  under  the  act  of  February  17,  1864,  on  the 
basis  of  valuation  established  by  said  act  : 

Estimated  by  returns  of  assessments   under  act  of 
August  19,  186!,  §399,468,798  00 

To  which  add  20  per  centum  for 
assessments  of  property  not 
8ul>ject  to  taxation  under  said 
act,  but  now  taxable,  (esti- 
mated,) 79,893,759  GO 


$479,662,557  03 


Estimated  tax  thereon  at  5   per 

cent.,  23,968,127  85 

Jewelry  and  watches,  (say 
$1,500,000,)  5  percent,  addi- 
tional, 75,000  00 


$24,043,127  85 


Deduct  on  account  partial  occu- 
pation by  public  enemy,  say 
10  per  cent.,  2,404,312  78 


Estimited   amount   of  property 

tax,    under    act   of  February 

17,   1864,  $21,638,815  07 

Deduct  on  account  credit  tax  in 

kind,  say  two- thirds, 

$14,425,876  72 
Deduct   on  acc't 

credit    income 

tax,  say  10  per 

cent,,  2,163,8S1   50 

16,589,758  22 


Estimated   nett  proceeds   prop- 
erty tax,  $5,049,058  8i> 

Estimated  amount  of  all  other  taxes,  under  act  24th 
April,  1863,  less  estimated  amount  assessed 
under  first  section  of  said  act,  now  repealed,  7,000,000  00 

Estimated  amount  of  30  per   cent,  tax,  section  6, 

act  June  14,  1864,  nominal,  150,000  60 


Aggregate  amount  of  taxes   for  1864,   acts  April 

24,  1863,  February  17,  1S64,  June  14,  1864,  $12,199,056  85 


Carried  forward,  $12,199,056  85 


u 

Brought  forward,  $12,199,056  85 

Soldiers'  Fund  Tax — 

One-fifth  of  $22,246,315  07,      $4,449,263  01 
One  fifth  of      7,000,000  0(1,  1,4H),(M)0  00 

One-fifth  of  150,000  00,  30,000  00 

5,879,263  01 


Total,  $18,078,319  86 

Texas. 

Total  value  of  real  and  personal  property  in  the  State  of  Texas  sub- 
ject to  taxation  under  the  act  of  February  17,  1864,  on  the  basis 
of  valuation  established  by  said  act : 

Estimated    by  returns    of  assessments    under  act 
of  August,  19,  1861,  $318,286,671   00 

To  which  add  21)  per  centum  for 
assessments  of  property  not 
subject  to  taxation  under  said 
act,  but  now  taxable,  63,657,334  00 


$381,944,005  00 


Estimated  tax  thereon  at  5  per 
cent.,  $19,097,200  00 

Jewelry  and  watches,  (say 
$1,( '00,000,)  5  per  cent,  addi- 
tional, 50,000  00 


$19,147,200  00 


Deduct  on  account  partial  occu- 
pation bv  public  enemy,  say 
20  per  cent.,  3,829,440  00 


Estimated    amount   of  property 

tax,  under   act   February    17, 

1864,  $15,317,760  00 

Deduct  on  account  credit  tax  in 

kind,  say  two-thirds, 

$10,211,840 
Deduct    on    account 

credit  income  tax, 

say  10  per  cent.,      1,531,776 


11,743,616  00 


Estimated    nett   proceeds   prop- 
erty tax,  . 3,574,144  00 


Carried  forward,  $3,574,144  00 


16 

Brought  forward,  $3,574,144  00 

Estimated  amount  of  all  other  taxes,  under  act  24th 

April,    18G3,    less    estimated    amount    assessed 

under  first  section  of  said  act,  now  repealed,  4,000,000  00 

Estimated  amount  of  30  per  cent,  tax,  section  6, 

act  June  14,  1864,  nominal,  100,000  00 


Aggre<:ate  amount  of  taxes  for    1864,  acts   April 

24,  r863,  February  17,  IS'll,  June  14,   1864,  7,674,1  i4  00 

Soldiers^    Fund   Tax — 

Une-fifth  of  $13,317,760,  $3,063,552 

One-fifth  of       4,lM)i>,0l)O,  SOU, ODD 

One-fifth  of  100,000,  2n,OiiO 

3,883,552  00 


Total,  $11,557,696  00 

Vfrgima. 

Total  value  of  real  and  personal  property  in  the  State  of  Virginia 
subject  to  taxation,  under  the  act  of  Febi'uary  17,  1864,  on  the  basis 
of  valuation  established  by  said  act,  $531,941,083  76 

Estimated  tax  thereon  at  5  per 

cent.,  $26,597,054   IS 

Jewelry,    plate    and    watches, 

$3,000,000,  5  per   cent,  ad- 

ditionnl,  150,000  00 


26,747,054   18 


Deduct  this  amount  on  account 
partial  occupation  by  public 
.  enemy,  "  4,497,054    18 


Estimated  amount  of  property 

tax,  under  act  of  February 

17,  1864,  22,250,000  00 

Deduct     this 

amount  on  ac- 

count  credit 

tax  in  kind,  $15,250,000  00 
Deduct      this 

amount  on  ac- 

cou  n  t  credit 

income  tax,       2,550,000  00 


17,80p,000  00 


Estimated  nett  proceeds  property  tax,  4,450,000  00 

Carried  forward,  $4,450,000  00 


V 


Brought  forward,  $4,450,000  00 

Estimated  amount  of  all  other  taxes  under  act  24th 
April,  1863,  less  estimated  amount  assessed  un- 
der 1st  section  said  act,  now  repealed,  15,000,000  00 

Estimated  amount  of  30  per  cent,  tax,  section   6, 

act  June  14,  1864,  200,000  00 

Aggregate  amount  of  taxo^  fvr   1864,  acts  April 

24,  1863,  February  17,  1864,  June  14,  1864,  l9,650,t>U0  00 


Soldiers^  Fu7id  Tax — 


One-fifth  of  $22,25(»,i'mi. 
One-fifth  of  15,00i».uiitj. 
One-fifth  of  20i»jmiii. 


Total, 


$4,450,000 

3,<'0ll,000 

40,000 


7,490,000  00 
$27,140,000  00 


(A.) 


RKCAPlTULAirON. 


ESTIMATE  OF  TAXES  a/fsessed  under  the  acts  of  4pril  2^9,  1863, 
February  17,  1864,  and  Jmu-  14,  1864, /or  the  year  (864  : 


Alaliama, 

Arkansas, 

Florida, 

Georgia, 

Louisiana, 

Mississippi, 

North  Carolina, 

South  Carolina, 

Tennos8ee,  (no  estimate  can  be  made,)  perhaps, 

Texas, 

Virginia, 

Total, 
S 


$18,226,981   55 

3,103,156  00 

2,367,835  24 

32,:J46,554  82 

11,835,643  96 

8,280.842  28 

11.5-:i,391   63 

18,078,319  86 

l,<);'0,{)00  00 

11,557,696  00 

27,140,000  00 

$145,527,421   34 


18 

(B.) 

STATEMENT  OF  TAXES  coUeded  under  the  acts  of  Congress,  AprU 

24,  1SG3,  February  17,  1864,  ar,d  June  U,  1864,  as  fur  as  rqr^rttd  •* 

^  28M  Oc/o6er,  1864.  "                        ' 

Alabama,  (say,)  $12,904,516  01 

Arkansas,  (imperfect  returns,  8»y  to  April  1,  1864,)          l,()();>,i)()0  00 

Florida,  1,262.29-2  00 

Georgia,  (say,)  29,394.878  61 

Louisiana,  (to  July  lat,  186'l,say,)  2,3'.»(i,0()0  00 

Mississippi,  (to  August  17,  1864,  say,)  3,860,288  38 

North  Carolina,  14.575,199  66 

South  Carolina,  17,150,458  39 

Tennessee,  231,551  30 

Texas,  (to  June  lat,  say,)  6,50(1,000  00 

Virginia,  29,657,560  22 


$118,845  744  57 


A   CO.XSOLJDATED  REPORT  UF  TAX  IX  KIXD  RECEIXED,  ISSUED,  AXL)  REMAIXIX(J  OX  IIAXD,  AMI   THE  VALIE,  AT  SCJIIil)  ll.E  HA  TES,   l.\  TflK  EolJ.oWIXC  STA  77;.> 


■\  ^.1  !'• 


pH8.5 


